Corporate Profiling of Tax-Malfeasance: A Theoretical and Empirical Assessment of Tax-Audited Australian Firms

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Corporate Profiling of Tax-Malfeasance: A Theoretical and Empirical Assessment of Tax-Audited Australian Firms

Tax avoidance and tax evasion represent serious breaches of corporate social responsibility which threaten a country's revenue base. This study gathers these related issues under the umbrella term tax malfeasance. Using the annual reports of 203 firms over the 2006-2009 period, we find that fir...

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Bibliographic Details
Main Authors:	Richardson, G., Taylor, Grantley, Wright, C.
Format:	Journal Article
Published:	University of New South Wales, Faculty of Law. Atax 2014
Online Access:	https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/04_RichardsonTaylorWright_CorporateProfiling.pdf http://hdl.handle.net/20.500.11937/19365

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